Essays about: "IFRS 7"
Showing result 1 - 5 of 9 essays containing the words IFRS 7.
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1. Goodwill Impairment and Earnings Management in the year of the pandemic
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE
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2. Effects of inflation adjustments on IFRS Financial Reporting in Brazil : -A comparative study of nine companies for the accounting years of 2015 and 2016
University essay from Södertörns högskola/FöretagsekonomiAbstract : International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. READ MORE
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3. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the analysis of the performance of companies is the cash flow statement. However, it is not used to analyse banks. READ MORE
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4. Mark-to-Model - An Explanation of the Choice and Relative Use
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Title: Mark-to-Model – An Explanation of the Choice and Relative Use Seminar Date: 2012-05-31 Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS. READ MORE
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5. Financial disclosures in the European banking sector -An analysis of the Level 3 hierarchy
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background: The large reorganisation of financial instruments in the US banking sector prior to the recent financial crisis and the effects related to the crisis, raise concerns of similar accounting disclosures in Europe. The valuation of the Level 3 financial instruments is based on unobservable inputs and the instruments shall be valued at their fair value, in which information asymmetry may present itself through the subjectivity in the valuation mechanism. READ MORE